AI Is Being Embedded Across the Full Cross-Border Tax Governance Workflow

A China Tax News commentary carried by Sina Finance says traditional cross-border tax administration is no longer sufficient as global tax rules, minimum tax requirements, and multinational business structures become more complex. It recommends using AI and data capabilities to move standard tasks such as information aggregation, risk clue screening, tax burden modeling, evidence verification, and policy retrieval into intelligent systems, while also standardizing rating and transfer-pricing calculations. The article also stresses three guardrails for AI in cross-border tax work: data security, enforcement fairness, and clear human-machine boundaries, signaling a shift from efficiency tools toward coordinated compliance infrastructure.